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2015 (10) TMI 2208 - CESTAT AHMEDABAD

2015 (10) TMI 2208 - CESTAT AHMEDABAD - TMI - Cenvat Credit - No dutiable input used in clearance of Exempted finished goods - Whether appellant is required to pay amounts at a particular rate on the value of exempted goods (Bio Feed) cleared by the appellants under provisions of Rule 6 of the Cenvat Credit Rules, 2004 - Held that:- As per the argument made by the appellant Bio Feed is made from the waste generated in the manufacturing of products like Calcium Gluconate, Enzymes, Flavours, which .....

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ratio laid down by Supreme Court in the case of Union of India vs Hindustan Zinc Ltd. (2014 (5) TMI 253 - SUPREME COURT) and order dated 09.01.2013 passed by Gujarat High Court in the case of Commissioner of Central Excise & Customs, vs Anil Products Ltd.(2013 (10) TMI 798 - GUJARAT HIGH COURT ). - Decided in favour of assessee. - Appeal Nos. E/10832-10834/2013 - Order No. A/11092-11094/2015 - Dated:- 22-7-2015 - H K Thakur, Member (T) For the Appellant : Shri Devan Parikh, Sr. Adv For the Respo .....

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in all the three appeals is same. 2. Learned Advocate appearing on behalf of the appellant argued that the issue involved in these appeals is whether appellant is required to pay amounts at a particular rate on the value of exempted goods (Bio Feed) cleared by the appellants under provisions of Rule 6 of the Cenvat Credit Rules, 2004. It was his case that the duty paid inputs are used in the manufacture of Calcium Gluconate, Enzymes, Flavours etc. That certain by product/waste, which are generat .....

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required to be paid for generation of exempted BIO Feed. He also relied upon the case law of Union of India vs Hindustan Zinc Ltd. [2014 (303) E.L.T. 321 (S.C.) and Bombay High Court Judgement in the case of Hindalco Industries Ltd. vs Union of India [2015 (315) E.L.T. 10 (Bom.)] . 3. Shri Govind Jha (AR) appearing on behalf of the Revenue argued that appellant did not maintain any separate accounts in respect of dutiable as well as exempted goods and was required to pay an amount at a rate of .....

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of appellants byproduct Bio Feed. In this regard appellant has relied upon the case law of Supreme Court of Union of India vs Hindustan Zinc Ltd. (Supra) and Gujarat High Court order dated 09.01.2013 in the case of Commissioner of Central Excise & Customs, vs Anil Products Ltd. (Tax Appeal No. 839, 840 and 846 of 2012). It is observed from the case law decided by Supreme Court in Union of India vs Hindustan Zinc Ltd.(Supra) that the same was with respect to exempted Sulphuric acid which com .....

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ther is non-dutiable. In that event, Rule 57CC will apply. For example, a tyre manufacturer manufactures different kinds of tyres, one or more of which were exempt like tyre used in animal carts and cycle tyre, where car tyres and truck tyres attract excise duty. The rubber, the accelerators, the retarders, the fillers, sulphur, vulcanising agents which are used in production of tyres are indeed common to both dutiable and exempt tyres. Such assessees are mandated to maintain separate records to .....

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